Stem Games manufactures playing cards. It has three departments: Printing, Cutting & Collating, and Wrapping. Transferred-in costs are considered materials costs. The following information is available for the Wrapping department for the month of October:

Physical

Units Beginning work in process 286,000 (100% complete for materials, 80% complete for conversion) Decks transferred in 3,280,000 Decks completed and transferred to Finished Goods Inventory 3,260,000 Ending Work in Process ? (100% complete for materials, 45% complete for conversion

Costs: Beginning work in process: Direct materials $ 212,000 Conversion cost $ 22,200 Costs transferred in $ 1,759,960 October costs: Direct materials $ 25,000 Conversion costs $ 1,133,018

Required:

Using the weighted-average method of process costing,

1. Reconcile the number of physical decks worked on during the month.

2. Calculate the number of equivalent decks for the Wrapping department.

3. Calculate the cost per equivalent deck.

Direct Materials Conversion

Beginning Inventory Costs $212,000 $22,200

Current Period Cost ?? ??

Total Cost ?? ??

Equivalent Units 3,566,000 3,397,700

Cost per Equivalent Unit ?? ??